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40-12-254
Section 40-12-254 Motor vehicles issued to disabled veterans; fees. (a) Any disabled
veteran of World War II or of any other hostilities in which the United States was, is, or
shall be engaged against any foreign state, whether as a result of a declared war or not,
who owns an automobile which has been, is or shall hereafter be all or partly paid for with
funds furnished for such purpose by the Administrator of Veterans' Affairs under authority
of any act of the Congress of the United States, is exempt from all license fees and ad valorem
taxes required by or prescribed in this article; provided, that the veteran keeps such motor
vehicle only for private use. Application for an exemption may be made to the probate judge
of the county in which such veteran resides. The state Department of Revenue shall prescribe
and furnish application forms to be used and may require the applicant to supply such information
as may be necessary to enable the probate judge to determine the veteran's...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic
Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of
Alabama, Auburn University, and all other institutions of higher learning in the state, whether
such institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes
of this section, the term motor vehicle means a motor vehicle as defined in Section
40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall
County Commission outside of the corporate limits of any city in any part of which is located
in Marshall County having a city board of education may levy an additional annual fee of up
to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise
subject to ad valorem tax by the county in that area in the county unless specifically exempted
therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each
respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor
vehicle registered within the corporate limits of the municipality which the governing body
of the municipality represents or is otherwise subject to ad valorem tax by the...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
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32-7-2
Section 32-7-2 Definitions. For the purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except in those instances
where the context clearly indicates a different meaning: (1) DIRECTOR. The Director of Public
Safety of the State of Alabama. (2) JUDGMENT. Any judgment which shall have become final by
expiration without appeal of the time within which an appeal might have been perfected, or
by final affirmation on appeal rendered by a court of competent jurisdiction of any state
or of the United States, upon a cause of action arising out of the ownership, maintenance
or use of any motor vehicle, for damages, including damages for care and loss of services,
because of bodily injury to or death of any person, or for damages because of injury to or
destruction of property, including the loss of use thereof, or upon a cause of action on an
agreement of settlement for those damages. (3) LICENSE. Any license, temporary instruction...
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13A-8-31
Section 13A-8-31 Record of purchases. (a) A secondary metals recycler shall maintain
a legible record of all purchase transactions of ferrous or nonferrous metals to which the
secondary metals recycler is a party. The record shall include all of the following information:
(1) The name and address of the secondary metals recycler. (2) The name or identification
of the employee responsible for making the purchase on behalf of the secondary metals recycler.
(3) The date and time of the transaction. (4) The weight, quantity, or volume and a description
of the type of metal property purchased in a purchase transaction. For purposes of this subdivision,
the term "type of metal property" shall include a general physical description,
such as wire, tubing, extrusions, or casting. (5) The amount of consideration given in a purchase
transaction for the metal property. (6) A signed statement from the person receiving consideration
in the purchase transaction stating that he or she is the rightful...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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40-12-370
Section 40-12-370 Eligibility; scope. Every bona fide permanent resident of the State
of Alabama who has served 90 days or more in the Armed Forces of the United States between
September 16, 1940, and the termination of World War II by the signing of a definitive treaty
of peace or at any subsequent time when the United States was, is or shall be engaged in hostilities
with any foreign state, whether as a result of a declared war or not, or who shall have been
discharged or released from such service in less than 90 days by reason of a service-connected
disability shall, upon sufficient identification, upon sufficient proof of being a permanent
resident of this state and upon the production of an honorable discharge from or other proof
of the honorable termination of such service, be exempt from business or occupational license
taxes for a period of six years after July 6, 1945 or for a period of six years after his
or her discharge from or termination of service, whichever is later,...
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45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter,
the County Commission of Elmore County may levy, in addition to all other taxes, a one cent
sales and use tax. It is intended for this sales and use tax to apply to the same privileges,
licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege
license tax authorized by this subpart shall be one tenth of one percent on the gross sales
at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery
used in mining, quarrying, compounding, processing, or manufacturing tangible personal property
or used in connection therewith, machinery or equipment used in planting, cultivating, and
harvesting farm products, or used in connection with the production of...
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40-12-340
Section 40-12-340 Eligibility; scope. Every bona fide permanent resident of the State
of Alabama who served in the United States Army, Navy, or Marine Corps during World War I
between April 6, 1917, and November 11, 1918, in the Spanish-American War between April 21,
1896, and July 4, 1902, or any soldier, sailor, or other person serving in the Armed Forces
of the United States between December 7, 1941, and the termination of World War II by the
signing of a definitive treaty of peace, or at any other time past, present or future when
the United States was, is or shall be engaged in hostilities with any foreign state, whether
as a result of a declared war or not, and who, at the time of his application for license
as hereinafter provided for, shall be physically disabled to the extent of 25 percent, or
more, shall, upon sufficient identification and upon sufficient proof of such disability and
upon sufficient proof of being a permanent resident of this state, and upon the production
of...
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